Business, Brand Name, Casual Trader, Dealer, Declared Goods, Notified
Act 15 of 1969
THE KERALA GENERAL SALES TAX (AMENDMENT) ACT, 1969
An Act further to amend the Kerala General Sales Tax Act, 1963 .
Preamble . —WHEREAS it is expedient further to amend the Kerala General Sales Tax
Act, 1963, for the purposes hereinafter appearing;
Be it enacted in the Twentieth Year of the Republic of 1ndia as follows: —
- Short title and commencement . — (1) This Act may be called the Kerala General
Sales Tax (Amendment) Act, 1969.
(2) Section 3 shall be deemed to have come into force on the 1st day of April, 1963,
sections 4, 5 and 6 shall come into force on the 1st day of April, 1969 and the remaining
provisions of this Act shall come into force at once.
- Amendment of section 4 . — In section 4 of the Kerala General Sales Tax Act, 1963
(15 of 1963) (hereinafter referred to as the principal Act), in sub-section ( 1), for the
words “who is or has been a Judicial Officer”, the words “who is, or has been, or is
qualified to be appointed as, a Judicial Officer” shall be substi tuted.
- Insertion of new section 21A. — After section 21 of the princi pal Act, the following
section shall be inserted, namely:—
“21A. Firm dissolved or business discontinued. — (1) Where any business carried
on by a firm is discontinued or where a firm is dissolved, the assessing authority shall
make an assessment of the taxable turnover of, and determine the tax payable by, the firm
as if no such discontinuance or dissolution had taken place, and all the provisions of this
Act, including the provisions relating to levy of penalty or any other amount payable
under any provision of this Act, shall apply, so far as may be, to such assessment and
(2) Without prejudice to the generality of sub-section (1), if the assessing authority in
the course of any proceedings under section 19 in respect of any such firm as is referred
to in that sub-section is satisfied that the firm was guilty of wilful non-disclosure of
assessable turnover, it may direct payment of a penalty in accordance with the provisions
of sub-section (2) of that section.
(3) Every person who was, at the time of such discontinuance or diss olution, a
partner of the firm, and the legal representative of any such person who is deceased, shall
be jointly and severally liable for the amount of tax, penalty or other amount payable, and
all the provisions of this Act shall apply, so far as may be, to any such assessment or
direction for payment of penalty or other amount.
(4) Where such discontinuance or dissolution takes place after any proceedings in
respect of any year have commenced, the proceedings may be continued against the
persons referred to in sub-section (3) from the stage at which the proceedings stood at the
time of such discontinuance or dissolution, and all the provisions of this Act shall, so far
as may be, apply accordingly.
(5) Nothing in this section shall affect the provisions of section 20 .”
- Amendment of the First Schedule .— In the First Schedule to the principal Act, —
(a) for Serial Numbers 40 and 47 and the entries relating thereto, the following
Serial Numbers and entries shall respectively be substituted, namely: —
“40. Upholstered furniture, sofa sets, dressing tables
and furniture of all types made of timber do. 7
- Stainless steel products do. 7″;
(b) for the figure “4” in column (4) against Serial Number 66, the figure “5” shall be
(c) for Serial Number 71 and the entries relating thereto, the following Serial
Number and entries shall be substituted, namely: —
“71. Rubber do. 3”.
- Amendment of the Second Schedule. — In the Second Schedule to the principal Act,
for the figure “2” in column (4) against Serial Number 6, the figure “3” shall be
- Amendment of the Third Schedule .— In the Third Schedule to the principal Act,
item 14 shall be omitted.
- Validation. — (I) Notwithstanding any judgment, decree or order of any court,
tribunal or other authority, any assessment, levy or collection of any tax on the turnover
of a firm which has been dissolved or the business carried on by which has been
discontinued, made or purporting to have been made under the principal Act before the
date of publication of this Act in the Gazette shall be deemed to be as valid and effective
as if such assessment, levy or collection had been made under the principal Act as
amended by this Act, and accordingly.
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